What is the difference between Form 2848 and Form 8821?

Form 2848 authorizes an eligible representative to represent the taxpayer before the IRS for the listed matters and periods. It also allows that representative to receive or inspect confidential information within that scope.

Form 8821 is different. It authorizes access to tax information, but it does not authorize representation.

Fresh example:

• Quinn signs Form 8821 for a bookkeeper to receive payroll transcripts.
• The bookkeeper can inspect or receive the listed information.
• The bookkeeper cannot negotiate a payroll collection matter merely because Form 8821 exists.